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Registered number: 12251373
Mennos Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Grenfell James Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12251373
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,593 91,134
106,593 91,134
CURRENT ASSETS
Debtors 5 38,270 22,431
Cash at bank and in hand 14,364 35,789
52,634 58,220
Creditors: Amounts Falling Due Within One Year 6 (78,077 ) (78,466 )
NET CURRENT ASSETS (LIABILITIES) (25,443 ) (20,246 )
TOTAL ASSETS LESS CURRENT LIABILITIES 81,150 70,888
Creditors: Amounts Falling Due After More Than One Year 7 (3,375 ) (12,071 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,253 ) (15,560 )
NET ASSETS 57,522 43,257
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 57,422 43,157
SHAREHOLDERS' FUNDS 57,522 43,257
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M R Skowronski
Director
05/06/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Mennos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12251373 . The registered office is 75 Digby Road, Evesham, Worcestershire, WR11 1BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 128,245 2,705 130,950
Additions 42,500 5,372 47,872
As at 31 October 2025 170,745 8,077 178,822
...CONTINUED
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Depreciation
As at 1 November 2024 38,249 1,567 39,816
Provided during the period 31,353 1,060 32,413
As at 31 October 2025 69,602 2,627 72,229
Net Book Value
As at 31 October 2025 101,143 5,450 106,593
As at 1 November 2024 89,996 1,138 91,134
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 35,344 19,829
Other debtors 2,926 2,602
38,270 22,431
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,866 29,265
Trade creditors 1,586 860
Other creditors 29,111 41,140
Taxation and social security 21,514 7,201
78,077 78,466
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,375 12,071
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,866 29,265
Later than one year and not later than five years 3,375 12,071
29,241 41,336
29,241 41,336
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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